$ 1.39\% \div 3\% $
Solution: Convert each percentage into a decimal dividing by $100$ $ 0.01386 \div 0.03 $ ${0}$ ${0}$ ${3}$ ${1}$ ${3}$ ${8}$ ${6}$ $\text{Shift the decimal 2 to the right.}$ ${1}$ $\text{How many times does }3\text{ go into }{1}\text{?}$ ${0}$ ${0}$ ${1}$ $-\vphantom{0}$ ${1}\div3={0}\text{ or }3\times{0} = {0}$ ${3}$ $\text{How many times does }3\text{ go into }{13}\text{?}$ ${4}$ ${1}$ ${2}$ ${1}$ $-\vphantom{0}$ ${13}\div3={4}\text{ or }3\times{4} = {12}$ ${8}$ $\text{How many times does }3\text{ go into }{18}\text{?}$ ${6}$ ${1}$ ${8}$ ${0}$ $-\vphantom{0}$ ${18}\div3={6}\text{ or }3\times{6} = {18}$ ${6}$ $\text{How many times does }3\text{ go into }{6}\text{?}$ ${2}$ ${6}$ ${0}$ $-\vphantom{0}$ ${6}\div3={2}\text{ or }3\times{2} = {6}$ $0.01386 \div 0.03 = 0.462$ Convert the decimal into a percentage by multiplying by $100$. $0.462 = 46.2\%$